Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
HC quashed multiple show cause notices (SCNs) due to lack of mandatory pre-SCN consultation as required under Master Circular dated March 10, 2017. The court found the SCNs vague and lacking reference to petitioners' contentions raised during pre-consultation. In one case (SCA 5685/2022), though the SCN contained liability elements, it merely highlighted discrepancies between Form 26AS and ST-3 returns. The subsequent Order-in-Original was also set aside. Department retains liberty to initiate fresh proceedings or revive original SCNs subject to Supreme Court's pending decision. The ruling emphasizes that absence of pre-SCN consultation is fatal to notice validity, following precedent set in L&T Hydrocarbon Engineering Ltd. case.
HC quashed multiple show cause notices (SCNs) due to lack of mandatory pre-SCN consultation as required under Master Circular dated March 10, 2017. The court found the SCNs vague and lacking reference to petitioners' contentions raised during pre-consultation. In one case (SCA 5685/2022), though the SCN contained liability elements, it merely highlighted discrepancies between Form 26AS and ST-3 returns. The subsequent Order-in-Original was also set aside. Department retains liberty to initiate fresh proceedings or revive original SCNs subject to Supreme Court's pending decision. The ruling emphasizes that absence of pre-SCN consultation is fatal to notice validity, following precedent set in L&T Hydrocarbon Engineering Ltd. case.
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